ANALISIS BEBAN OPERASIONAL DAN PENDAPATAN OPERASIONAL TERHADAP LABA BERSIH PADA PT BPR SATYA MITRA ANDALAN BATAM
DOI:
https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%202.968Keywords:
Operating Expenses, Operating Income, Net Profit.Abstract
The purpose of this study was to determine whether operating expenses and
operating income had an effect on net income at PT BPR Satya Mitra Andalan.
In this study, researchers used descriptive research methods. The population in
this study is the income statement at PT BPR Satya Mitra Andalan Batam for the
last five years. The sample used in this research is purposive sampling
technique. The type of data in this study is quantitative data and the data source
used is secondary data. The technique of collecting data in this research is
documentation. The data analysis technique used for this research is the
Statistical Package Of Social Sciences (SPSS). Based on the results of the
research on Operating Expenses and Operating Income on Net Profit, Fcount
325,310 > Ftable 3.59 and Sig. of 0.000 < 0.05. This means that H0 is rejected
and H3 is accepted. So it can be concluded that simultaneously Operating
Expenses and Operating Income have a significant effect on Net Profit at PT
BPR Satya Mitra Andalan.
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